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Tratamiento contable de las subvenciones

  • Rondi, Gustavo R.
  • Casal, María del Carmen
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    Las subvenciones del gobierno constituyen una de las formas de conceder ayudas a las empresas con propósitos específicos, como propiciar la actuación de ellas en determinados ámbitos geográficos, promover el desarrollo de ciertas actividades, la producción de determinados bienes o la prestación de servicios, que en muchos casos no se desarrollarían si no se contara con el apoyo gubernamental. En nuestro país existen numerosos programas del gobierno que otorgan subsidios, varios de ellos para facilitar el desarrollo de ciertos aspectos de la actividad de las PYMES. Sin embargo, no existen normas contables nacionales específicas que consideren el tratamiento de las subvenciones. En cambio, la normativa internacional del IASB (International Accounting Standards Board) contiene diversas normas que se refieren específicamente a su tratamiento. Al respecto, ciertos entes domiciliados en Argentina aplicarán por estar obligados, o por opción, la normativa internacional descripta. En este trabajo analizaremos el tratamiento contable de las subvenciones en la normativa internacional y nacional. Consideraremos el aporte doctrinario y brindaremos nuestra opinión. No siendo un tema específicamente tratado en las normas contables nacionales, concluiremos sobre la necesidad o no de sancionar normas específicas.

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    File URL: http://nulan.mdp.edu.ar/1669/
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    Paper provided by Centro de Documentación, Facultad de Ciencias Económicas y Sociales, Universidad Nacional de Mar del Plata in its series Nülan. Deposited Documents with number 1669.

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    Date of creation: 2012
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    Handle: RePEc:nmp:nuland:1669
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